- 金融負債: 需要支付利息, 會造成財務負擔
- 償債能力良好的公司 - 利息保障倍數大於5倍和長期銀行借款占稅後淨利比小於2
- 如果負債比異常增加, 要找出背後的原因
- 避開負債比超過0.7, 流動比低於100的公司, 除了這些產業: 金融業、租賃業、電字零件通路業、先收後付(像超商等)、流動比高且應收帳款品質好、偽高負債公司
| 負債比 YoY | 金融負債 YoY | 營收淨額 YoY | 利息保障倍數 YoY | 長期銀行借款占稅後淨利比 YoY | 流動比 YoY | 速動比 YoY | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2023 (10) | 0.39 | -6.98 | 5.2 | -21.69 | 20.75 | -8.79 | 7.33 | -62.24 | 1.52 | -15.2 | 187.81 | -11.07 | 138.34 | 3.84 |
| 2022 (9) | 0.42 | -4.92 | 6.64 | 4.9 | 22.75 | 4.94 | 19.41 | 60.55 | 1.79 | -37.28 | 211.20 | 16.45 | 133.22 | 2.54 |
| 2021 (8) | 0.44 | -2.96 | 6.33 | -8.79 | 21.68 | 12.8 | 12.09 | 139.88 | 2.85 | -79.52 | 181.37 | -10.82 | 129.92 | -18.82 |
| 2020 (7) | 0.46 | 8.74 | 6.94 | 16.44 | 19.22 | 6.96 | 5.04 | 350.0 | 13.93 | -54.85 | 203.38 | -9.4 | 160.03 | -9.9 |
| 2019 (6) | 0.42 | -7.16 | 5.96 | -20.0 | 17.97 | -13.36 | 1.12 | 0 | 30.86 | 949.14 | 224.48 | 5.97 | 177.61 | 1.82 |
| 2018 (5) | 0.45 | 29.89 | 7.45 | 186.54 | 20.74 | -16.0 | -2.89 | 0 | 2.94 | 0.0 | 211.83 | -16.45 | 174.43 | -19.23 |
| 2017 (4) | 0.35 | 6.06 | 2.6 | 22.07 | 24.69 | -6.19 | 5.44 | -95.35 | 2.94 | 0 | 253.53 | -1.54 | 215.97 | -5.97 |
| 2016 (3) | 0.33 | -24.59 | 2.13 | 6.5 | 26.32 | -20.79 | 116.87 | -29.11 | 0.00 | 0 | 257.49 | 40.04 | 229.67 | 54.57 |
| 2015 (2) | 0.44 | -9.2 | 2.0 | 36.05 | 33.23 | 6.54 | 164.85 | 81.35 | 0.10 | 0 | 183.87 | 14.21 | 148.59 | 21.22 |
| 2014 (1) | 0.48 | -11.84 | 1.47 | -69.25 | 31.19 | 31.71 | 90.90 | 138.96 | 0.00 | 0 | 160.99 | 16.46 | 122.58 | 3.85 |
| 負債比 QoQ YoY | 金融負債 QoQ YoY | 利息保障倍數 QoQ YoY | 長期銀行借款占稅後淨利比 QoQ YoY | 流動比 QoQ YoY | 速動比 QoQ YoY | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 24Q2 (20) | 0.38 | -1.67 | -13.86 | 4.08 | -19.05 | -35.44 | 20.72 | 4.65 | 118.8 | 2.40 | -47.54 | -33.3 | 215.63 | -1.48 | 23.75 | 159.73 | -2.02 | 20.04 |
| 24Q1 (19) | 0.38 | -2.12 | -6.62 | 5.04 | -3.08 | -22.22 | 19.80 | 585.29 | 1920.41 | 4.57 | 89.68 | -85.83 | 218.86 | 16.53 | 14.04 | 163.02 | 17.84 | 16.63 |
| 23Q4 (18) | 0.39 | -0.78 | -6.98 | 5.2 | -18.24 | -21.69 | -4.08 | -119.92 | -163.95 | 2.41 | 0.0 | -92.53 | 187.81 | -4.67 | -11.07 | 138.34 | -7.98 | 3.84 |
| 23Q3 (17) | 0.40 | -9.79 | -11.39 | 6.36 | 0.63 | 4.26 | 20.48 | 116.26 | -23.72 | 2.41 | -32.98 | -51.24 | 197.01 | 13.07 | -0.96 | 150.34 | 12.99 | 20.32 |
| 23Q2 (16) | 0.44 | 6.6 | -4.28 | 6.32 | -2.47 | 0.96 | 9.47 | 866.33 | -64.96 | 3.59 | -88.86 | -35.32 | 174.24 | -9.21 | -8.39 | 133.06 | -4.8 | 9.69 |
| 23Q1 (15) | 0.41 | -2.49 | -2.56 | 6.48 | -2.41 | 4.68 | 0.98 | -84.64 | -94.99 | 32.22 | 0.0 | 205.06 | 191.92 | -9.13 | -9.98 | 139.77 | 4.92 | -6.61 |
| 22Q4 (14) | 0.42 | -5.49 | -4.92 | 6.64 | 8.85 | 4.9 | 6.38 | -76.24 | -62.51 | 32.22 | 552.87 | 318.64 | 211.20 | 6.17 | 16.45 | 133.22 | 6.62 | 2.54 |
| 22Q3 (13) | 0.45 | -2.56 | 2.77 | 6.1 | -2.56 | 7.02 | 26.85 | -0.67 | 21.06 | 4.94 | -11.1 | -28.71 | 198.92 | 4.58 | 6.27 | 124.95 | 3.01 | -7.98 |
| 22Q2 (12) | 0.46 | 8.51 | 2.99 | 6.26 | 1.13 | 16.79 | 27.03 | 38.12 | 257.07 | 5.55 | -47.44 | -68.94 | 190.20 | -10.78 | 4.14 | 121.30 | -18.95 | -13.32 |
| 22Q1 (11) | 0.42 | -4.85 | -3.48 | 6.19 | -2.21 | 7.65 | 19.57 | 14.98 | 463.98 | 10.56 | 37.23 | -93.0 | 213.19 | 17.54 | 11.25 | 149.66 | 15.19 | 9.08 |
| 21Q4 (10) | 0.44 | 2.14 | -2.96 | 6.33 | 11.05 | -8.79 | 17.02 | -23.26 | 35.94 | 7.70 | 11.18 | -46.6 | 181.37 | -3.1 | -10.82 | 129.92 | -4.32 | -18.82 |
| 21Q3 (9) | 0.43 | -2.34 | -8.92 | 5.7 | 6.34 | -23.8 | 22.18 | 193.0 | 93.88 | 6.92 | -61.27 | -55.33 | 187.18 | 2.49 | -0.45 | 135.79 | -2.97 | -6.28 |
| 21Q2 (8) | 0.44 | 1.69 | -6.27 | 5.36 | -6.78 | -29.93 | 7.57 | 118.16 | 199.21 | 17.88 | -88.16 | -33.8 | 182.64 | -4.69 | -5.25 | 139.94 | 2.0 | -8.6 |
| 21Q1 (7) | 0.44 | -4.34 | -9.99 | 5.75 | -17.15 | -40.17 | 3.47 | -72.28 | 172.75 | 151.00 | 947.61 | 459.26 | 191.63 | -5.78 | 1.88 | 137.20 | -14.27 | -12.93 |
| 20Q4 (6) | 0.46 | -4.14 | 8.74 | 6.94 | -7.22 | 16.44 | 12.52 | 9.44 | 402.42 | 14.41 | -7.01 | -46.62 | 203.38 | 8.17 | -9.4 | 160.03 | 10.45 | -9.9 |
| 20Q3 (5) | 0.48 | 0.51 | 10.89 | 7.48 | -2.22 | 19.11 | 11.44 | 352.17 | 5.63 | 15.50 | -42.59 | -27.34 | 188.02 | -2.46 | -22.72 | 144.89 | -5.37 | -25.46 |
| 20Q2 (4) | 0.47 | -2.35 | 0.0 | 7.65 | -20.4 | 0.0 | 2.53 | 153.04 | 0.0 | 27.00 | 0.0 | 0.0 | 192.76 | 2.48 | 0.0 | 153.11 | -2.84 | 0.0 |
| 20Q1 (3) | 0.49 | 15.57 | 0.0 | 9.61 | 61.24 | 0.0 | -4.77 | -15.22 | 0.0 | 27.00 | 0.0 | 0.0 | 188.09 | -16.21 | 0.0 | 157.58 | -11.28 | 0.0 |
| 19Q4 (2) | 0.42 | -2.23 | 0.0 | 5.96 | -5.1 | 0.0 | -4.14 | -138.23 | 0.0 | 27.00 | 26.56 | 0.0 | 224.48 | -7.74 | 0.0 | 177.61 | -8.62 | 0.0 |
| 19Q3 (1) | 0.43 | 0.0 | 0.0 | 6.28 | 0.0 | 0.0 | 10.83 | 0.0 | 0.0 | 21.33 | 0.0 | 0.0 | 243.31 | 0.0 | 0.0 | 194.37 | 0.0 | 0.0 |
